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Exemptions Per Donee:    
Date of Gift Class A Class B
2001 and earlier $10,000 $3,000
2002 through 2005 $11,000 $3,000
2006 through 2008 $12,000 $3,000
2009 through 2011 $13,000 $3,000
2012 and after N/A - tax repealed N/A - tax repealed

Class A includes husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, son-in-law, daughter-in-law, or stepchild.  If a person has no child or grandchild, a niece or nephew of such person shall be a Class A donee.  Class B includes all others.

Note, federal gift tax laws remain in effect.  For more information on the federal gift tax, please visit www.irs.gov.